Abstract

Corporate compliance with human rights has received little attention in the management literature. This papersaims to shed some light on this issue, by examining business recognition of Human Rights; in particular howcompanies state their own commitment with the Human Rights; the policies and procedures in place to ensurecompliance, including mechanisms of control and enforcement; and corporate performance vis-à-vis humanrights. Corporate Social Responsibility reports of Spanish IBEX-35 companies were used as the main source ofinformation. We conclude that companies have, at most, a formal commitment to certain human rights (labour,consumer protection and environment). External drivers such as financial markets and reputational hazards arekeys to explain differences among companies.

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